Paragraph 6

In section 16 (auditor’s rights to obtain documents and information) after subsection (1) there shall be inserted the following subsection—

“(1A)

In the case of a recognised fund-holding practice the reference in subsection (1) above to documents includes a reference to documents relating to all the accounts and records of the members of the practice, whether or not relating to the allotted sum, within the meaning of that section.”